In 2025, you can obtain a 50% tax deduction on the installation of photovoltaic systems, valid until December 31, 2025, through the Renovation Bonus, up to a maximum expenditure of € 96,000 for the primary residence. To qualify for the bonus, payment must be made via “bonifico parlante” (dedicated bank transfer), the communication must be sent to ENEA within 90 days of the work, and expenses must be reported in the income tax return.

What you need to know

• Deadline: The 50% deduction is valid until December 31, 2025.
• Spending limit: The deduction is calculated on a maximum amount of €96,000.
• Who can claim it: All IRPEF taxpayers residing in Italy can benefit, including owners, usufructuaries, borrowers, and cohabiting family members.
• How it works: This is a tax deduction to be divided into 10 annual installments.

For more information, feel free to contact us.